CIRCULAR
|
Circular No. |
Subject |
| Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017 |
ADVANCE RULING
| Particulars | Crux |
|
2024(04)LCX0058(AAR) Gujarat Perma Pipe India Private Limited |
Insulating of bare M.S. Pipes provided by the registered customers on job work basis by using PU Foam and PE Film/HDPE jackets owned by the applicant would be classifiable under Sr. No. 26(id) of N/No. 11/2017-CT (R). Further, it would be classifiable under Sr. No. 26(iv) of N/No. 11/2017-CT (R) in respect of similar service provided on goods belonging to unregistered persons. |